v5063_m

error · blockingactivewithin F 14.0035 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0051} = {r0052} + {r0053} + {r0054} + {r0055}

EBA description {r0051} = {r0052} + {r0053} + {r0054} + {r0055}

Precondition p_350 (its meaning is not in the data yet)

Cells involved

F 14.00 Fair value hierarchy: financial instruments at fair value

Open template →

	c0010Level 1	c0020Level 2	c0030Level 3	c0040Level 2	c0050Level 3	c0070Level 2	c0080Level 3
0051ASSETS › Trading financial assets	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0052Trading financial assets › Derivatives	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0053Trading financial assets › Equity instruments	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0054Trading financial assets › Debt securities	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0055Trading financial assets › Loans and advances	in rule	in rule	in rule	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	error	active	2022-12-31
FINREP9 3.2.0	error	active	2024-12-31
FINREP9 3.3.0	error	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v5063_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 1864 · official

Regulation7

From the rows and columns of the cells involved.

Annex V Part 2 §178 F 14.00 c0040, c0050
‘Change in fair value for the period’ shall include gains or losses from re-measurements made in accordance with IFRS 9, IFRS 13 or national GAAP, where applicable, in the period of the instruments that continue to exist at the reporting date. Those gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts to be reported are before taxes.
Annex V Part 2 §179 F 14.00 c0070, c0080
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.

Other acts

IFRS 13.76 IFRS 13.93(b)IFRS 13.81 IFRS 13.86 IFRS 13.93(f)

Controls9

9 other rules use at least one of these cells.

Other rules on the same cells

v23868_hwarning35
with{tF_14.00, (c0010, c0020, c0030, c0040, c0050, c0070, c0080), default: 0, interval: true}: {r0051} = {r0052} + {r0054} + {r0055} + {r0053}
v3943_swarning15
with {tF_14.00, r*, default: null, interval: false}: {c0010-0030} >= 0
v5071_mwarning3
sum({F 14.00, r0051, (c0010-0030)}) <= {F 01.01, r0091, c0010}
v5072_mwarning3
sum({F 14.00, r0052, (c0010-0030)}) <= {F 01.01, r0092, c0010}
v5073_mwarning3
sum({F 14.00, r0053, (c0010-0030)}) <= {F 01.01, r0093, c0010}
v5074_mwarning3
sum({F 14.00, r0054, (c0010-0030)}) <= {F 01.01, r0094, c0010}
v5075_mwarning3
sum({F 14.00, r0055, (c0010-0030)}) <= {F 01.01, r0095, c0010}
v5373_mwarning3
if ({F 00.01, r0010, c0010} = [eba_AS:x2] and {F 01.01, r0091, c0010} > 0) then sum({F 14.00, r0051, (c0010-0030)}) > 0
v10867_mwarning1
({G 01.00,r0110,c0010}>={F 14.00,r0010,c0030}+{F 14.00,r0051,c0030}+{F 14.00,r0056,c0030}+{F 14.00,r0060,c0030}+{F 14.00,r0101,c0030}+{F 14.00,r0121,c0030}+{F 14.00,r0125,c0030}+{F 14.00,r0140,c0030})

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.